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FR Local News, SR News
Extended Timelines for Most Climate Reporting Requirements to Support Companies
29 Aug 2025
The Accounting and Corporate Regulatory Authority (ACRA) and Singapore Exchange Regulation (SGX RegCo) have extended the implementation timelines for climate reporting (including external assurance) to support listed companies and large non-listed companies (Large NLCos) in developing their reporting capabilities.
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SR News
New material about anticipated financial effects applying ISSB Standards
18 Aug 2025
ISSB has published educational material titled ‘Disclosing information about anticipated financial effects applying ISSB Standards’. The material illustrates how companies applying ISSB Standards might disclose anticipated financial effects of their sustainability-related risks and opportunities, complementing information in their financial statements.
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SR News
IFRS Sustainability webinar on ISSB’s consultation on proposed amendments to the SASB Standards
18 Aug 2025
The webinar is aimed to provide an overview of the proposed changes and the rationale for those changes, and to provide participants with the opportunity to ask questions about the proposals.
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SR News
July 2025 ISSB Update and podcast available
29 Jul 2025
In this ISSB Update and Podcast, ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd shared on topics discussed at the ISSB meeting in July 2025, which included the publication of ISSB guidance on transition plan disclosures, the use of industry-based guidance when applying ISSB standards and upcoming publications and events.
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SR News
ISCA Invites Comments on ISSB’s Exposure Drafts: Proposed Amendments to the SASB Standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2
29 Jul 2025
The ISSB included these enhancements in its 2024–2026 work plan to provide timely support to companies applying IFRS Sustainability Disclosure Standards and to enhance the decision-usefulness of information provided to investors.
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SR News
IFRS Foundation publishes educational material about using ISSB Industry-based Guidance when applying ISSB Standards
10 Jul 2025
This educational material will help preparers understand the role of ISSB industry-based guidance when applying IFRS S1 and IFRS S2. The educational material is part of the ISSB’s commitment to supporting the implementation of ISSB Standards and is intended to help companies understand how the ISSB industry-based guidance can be used when applying ISSB Standards.
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SR News
ISSB proposes comprehensive review of priority SASB Standards and targeted amendments to others
03 Jul 2025
The International Sustainability Standards Board (ISSB) has released two exposure drafts proposing amendments to the SASB Standards and consequential amendments to the Industry-based Guidance on implementing IFRS S2. The ISSB included these enhancements in its 2024–2026 work plan to provide timely support to companies applying IFRS Sustainability Disclosure Standards (ISSB Standards) and to enhance the decision-usefulness of information provided to investors. This work will support implementation of the ISSB Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures and will also benefit the many companies that apply the SASB Standards on a voluntary basis.
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SR News
ISCA Comments on ISSB’s Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures
30 Jun 2025
We are broadly supportive of the proposed amendments in the Exposure Draft. Specifically, the reliefs are a pragmatic approach to ease the reporting obligations of preparers in jurisdictions with different regulatory reporting requirements. This will help facilitate the implementation and global adoption of ISSB standards.
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SR News
GRI 102 and IFRS S2—Reporting on both standards and equivalence for IFRS S2 on GHG Emissions Disclosures
26 Jun 2025
Organisations that report using both GRI 102 and IFRS S2 can use the equivalent IFRS S2 disclosures for Scope 1, Scope 2 and Scope 3 GHG emissions to meet GRI 102 requirements.
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SR News
Episode 11 of the IFRS Sustainability webinar series ‘Perspectives on sustainability disclosure’
26 Jun 2025
The eleventh episode will explore how companies are communicating climate-related targets and transition plans to meet evolving expectations from investors and regulators.
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